Nusantara Science and Technology Proceedings
7st International Seminar of Research Month 2022

The Corporate Governance Mechanisms in ASEAN Context: A Literature Review

Endah Susilowati (Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia)
Corina Joseph (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Sarawak, 94300, Kota Samarahan, Sarawak, Malaysia)
Vicky Vendy (Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia)
Indrawati Yuhertiana (Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia)
Alfi Ardiyanti (Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia)
Ananda Faticha Putri (Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia)

Article Info

Publish Date
19 May 2023

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.

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Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...